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Assessing the Playing Field

International Cooperation in Tax Information Exchange

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Introduction

The publication by the Organisation for Economic Cooperation and Development of a baseline survey of legal and administrative mechanisms available for tax information exchange in 82 OECD and non-OECD countries (the 2006 Assessment) marks a signifi - cant milestone.1 The cooperative efforts required to produce this document highlight the evolution of a constructive approach to a complex problem. The 2006 Assessment was designed to examine administrative cooperation in the form of tax information exchange and the potential limits to such cooperation. However, the economic development and competition issues facing small and developing countries in the context of tax information exchange were not addressed.

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